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Financial instruments and institutions : accounting and disclosure rules

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Financial reporting, supplemental disclosures, and bank share prices

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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry

Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307

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Conditionally conservative fair value measurements

Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98

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Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?

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Conditionally Conservative Fair Value Measurements

Badia, Marc - 2016

Firms measure fair values using Level 2 or 3 inputs when items do not trade in liquid markets, limiting market discipline over the measurements. We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally...

Persistent link: https://www.econbiz.de/10013005131